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Village of Clyde – Financial Management and Board Oversight (2013M-96)

… audit was to evaluate the Village’s financial management and the Board’s oversight of financial operations for the … of Clyde is located in the Town of Galen in Wayne County and has approximately 2,100 residents. The Village is … a Board of Trustees which comprises four elected Trustees and an elected Mayor. Budget appropriations for the general, …

https://www.osc.ny.gov/local-government/audits/village/2013/08/16/village-clyde-financial-management-and-board-oversight-2013m-96

City of Newburgh – Budget Review (B6-13-21)

… $2 million. The City overestimated water metered sales by approximately $280,000 and sewer charges by approximately $272,000 in the budget. We estimate that the … 2013; however, the City planned for the 2013 shortfalls by appropriating fund balance. The 2014 budget does not have …

https://www.osc.ny.gov/local-government/audits/city/2013/11/20/city-newburgh-budget-review-b6-13-21

Town of Parma – Financial Management and Information Technology (2012M-96)

… was to examine the Town’s management and oversight of financial operations and information technology (IT) for the … Supervisor or Town Clerk and did not develop a multi-year financial plan to address the Town’s long-term operational … Town did not designate an administrator over the Town’s financial software application who is independent of the …

https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-parma-financial-management-and-information-technology-2012m-96

City of Yonkers – Budget Review (B17-6-11)

… of Budget Review The purpose of our budget review was to identify issues which impact the City of Yonkers’ … relies on nonrecurring revenue, such as fund balance, to balance its budget. The City could potentially face a … on the 2016-17 fiscal year overtime costs. The City plans to borrow up to $13 million for tax certiorari settlements in …

https://www.osc.ny.gov/local-government/audits/city/2017/07/07/city-yonkers-budget-review-b17-6-11

Downtown Ithaca Business Improvement District (DIBID) – Disbursements (2012M-252)

… Purpose of Audit The purpose of our audit was to review the Executive Director’s oversight of the processes and procedures governing the disbursement …

https://www.osc.ny.gov/local-government/audits/district/2013/04/05/downtown-ithaca-business-improvement-district-dibid-disbursements-2012m-252

Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services – Payroll (2023M-16)

… complete report – pdf] Audit Objective Determine whether Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative … audit BOCES ontario seneca yates cayuga wayne …

https://www.osc.ny.gov/local-government/audits/boces/2023/06/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-payroll

Germantown Central School District – Payroll (2023M-3)

… (Board). Key Findings The District did not have adequate payroll processes to ensure compensation paid to employees … the Board. District officials did not properly segregate payroll processing duties and did not provide adequate oversight. We identified $41,000 in payroll payments to 12 employees that were either inaccurate …

https://www.osc.ny.gov/local-government/audits/school-district/2023/09/22/germantown-central-school-district-payroll-2023m-3

Town of Harford - Highway Asset Accountability and Procurement (2019M-201)

… fuel by $5,600. Key Recommendations Create an inventory list of Department assets and annually review the list to ensure asset accountability. Ensure fuel purchases are verified to the State contract price. Ensure elected and appointed officials and employees …

https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-harford-highway-asset-accountability-and-procurement-2019m-201

Hoosick Falls Central School District - Financial Condition Management (2019M-159)

… fiscal year-end interfund transfers totaling $1.2 million to be used for a capital project which had not yet been … reasonably in 2019-20 but certain account lines continued to be overestimated. Unrestricted fund balance ranged between … estimates of appropriations. Adopt a written plan to use excess fund balance to benefit District taxpayers. …

https://www.osc.ny.gov/local-government/audits/school-district/2019/12/06/hoosick-falls-central-school-district-financial-condition-management

Town of Schroeppel - Financial Records and Reports (2019M-187)

… whether the Comptroller maintained complete, accurate and up-to-date accounting records and reports to allow the Board to properly manage the Town’s … whether the Comptroller maintained complete accurate and uptodate accounting records and reports …

https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-schroeppel-financial-records-and-reports-2019m-187

Niagara Charter School - Information Technology (2018M-172)

… on three computers. PPSI was not classified and monitored to ensure protection from unauthorized access. In addition, … IT control weaknesses were communicated confidentially to School officials. Key Recommendations Provide IT … that virus protection is installed, activated and up-to-date on all computers. Classify PPSI to ensure its …

https://www.osc.ny.gov/local-government/audits/charter-school/2018/12/21/niagara-charter-school-information-technology-2018m-172

Greene County - Information Technology (2020M-38)

… technology (IT) systems were adequately secured and protected against unauthorized use, access and/or loss. Key Findings County Legislators did not monitor … compliance with the County’s acceptable use policy, and did not adopt IT policies, including: Breach notification …

https://www.osc.ny.gov/local-government/audits/county/2020/09/04/greene-county-information-technology-2020m-38

Naples Central School District – Network Access Controls (2020M-82)

… not regularly review network user accounts and permissions to determine whether they were appropriate or needed to be disabled. The District had 63 unneeded network user … (IT) control weaknesses were communicated confidentially to officials. Key Recommendations Regularly review network …

https://www.osc.ny.gov/local-government/audits/school-district/2020/10/16/naples-central-school-district-network-access-controls-2020m-82

Town of Brandon - Financial Condition (2019M-239)

… Include more realistic estimates of revenues and expenditures when developing and adopting the annual budget. Discontinue overspending appropriations and appropriating unavailable fund balance to finance …

https://www.osc.ny.gov/local-government/audits/town/2020/04/24/town-brandon-financial-condition-2019m-239

Yorkshire-Pioneer Central School District – Financial Management (2020M-42)

… average of $3.3 million of fund balance that was not used to finance operations. As of June 30, 2019, surplus fund … and the amount of fund balance that will be used to fund operations. Reduce surplus fund balance to comply with the statutory limit and use the excess funds …

https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/yorkshire-pioneer-central-school-district-financial-management-2020m-42

Town of Ashford – Water District (2015M-343)

… Purpose of Audit The purpose of our audit was to evaluate the Board’s oversight role of the Water District … detailing the project scope, timetable or documentation to support the estimated costs. The Board did not ensure that adopted water rates would be sufficient to cover the cost of District operations. Key Recommendations …

https://www.osc.ny.gov/local-government/audits/district/2016/03/25/town-ashford-water-district-2015m-343

Sachem Central School District – Fund Balance (2017M-151)

… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … decreased by $18.9 million. The Board must continue to monitor the District’s budget and multiyear plan to ensure future financial stability. Key Recommendations …

https://www.osc.ny.gov/local-government/audits/school-district/2017/10/06/sachem-central-school-district-fund-balance-2017m-151

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